EPRA sBPR Guidelines

EPRA sBPR Guidelines provide a consistent way of measuring sustainability performance in the same way that BPR for financial reporting have made the financial statements of listed real estate companies in Europe clearer and more comparable. The fourth edition of the guidelines, released in April 2024, is designed to help companies managing the reporting complexities as mandated by the “sector-agnostic” European Sustainability Reporting Standards (ESRS), while also making the guidelines more comprehensive. 

The guidelines are uniqely supported by four accompanying documents which can be found below.

Check out our educational webinar on the 4th Edition of the Guidelines here.

Or register to our next webinar here.

EPRA sBPR Guidelines (4th Edition)

EPRA Emerging Topics in Listed Real Estate

As reporting trends and stakeholder expectations continue to progress, it is essential to remain ahead of the curve in understanding emerging topics and incorporating them into sustainability reporting and operations.

This document explores several key emerging topics in listed real estate that do not currently warrant their own Sustainability Performance Measures in the EPRA Sustainability Best Practice Recommendations (sBPR) guidelines.

EPRA Emerging Topics in Listed Real Estate


This mapping document has been created to identify overlap between the sector-agnostic topical standards and the EPRA sBPR as it is applied to listed real estate companies.

Each data point within the ESRS has been reviewed and considered potentially relevant in the listed real estate sector (with the exception of E2-5: Substances of concern and substances of very high concern) and its relation to the EPRA sBPR.


EPRA sBPR Materiality Assessment Guidance for Listed Real Estate

There is an increasing expectation on companies to conduct a materiality review as a pre-requisite for reporting against both voluntary and mandatory sustainability reporting standards.

Material topics for a reporting organisation include those topics that have a direct or indirect impact on an organisation’s ability to create, preserve or erode economic, environmental and social value for itself, its stakeholders and society at large.

EPRA sBPR Materiality Assessment Guidance for Listed Real Estate

EPRA Sample Data Table of EPRA sBPR Sustainability Performance Measures

This document is part of the April 2024 EPRA Sustainability Performance Measures update. It comprises of 3 worksheets:

  • Introduction: Rationale and how to best use the document
  • Sample table: A guide to help companies align data disclosure with the EPRA sBPR.
  • Simulation template: a table included allowing companies to use as reference for data disclosure.


EPRA Sample Data Table EPRA sBPR



Q&A document

Infographic: Sustainability reporting for listed real estate companies

EPRA GRESB gap analysis

Navigating through sustainability reporting standards

sBPR Guidelines v2 and v3 comparison

sBPR Guidelines v2 (2014)